The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transf...The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂展开更多
equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society....equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society. States should give full play to the role of taxation mechanisms to actively promote the use of transfer payments to the equalization of basic public services. In this paper, we focus on China＇ s current system of transfer payments problems and we should deepen mode of transfer payment system＇ s equalization of basic public services under the trend of design.展开更多
In this paper, a two-region endogenous growth model is adapted to analyse Western China's development,and regional divergence and convergence processes. Dynamic optimization is utilized to calculate the growth rat...In this paper, a two-region endogenous growth model is adapted to analyse Western China's development,and regional divergence and convergence processes. Dynamic optimization is utilized to calculate the growth rate of the Chinese economy on the optimal growth path, and backward integration is utilized to simulate the evolvement of some key indicators, including relative GDP per capita of Western China to Eastern China, regional capital growth rate and regional GDP growth rate. The calibrations of this model after 1992 are conducted. The calibration results provide evidence about the speed of Western China's relative development, and also shed some light on the future regional convergence process under the Western Development Programme launched in 2000.展开更多
After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-D...After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-DEA method show that,the financial expenditure efficiency declined continuously from 1995.The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure.The theoretical and empirical studies indicate that,the tax refund is the most effective policy and the categorical grant is more efficient than condition grant.Because the categorical grant is the fairest policy,we suggest the central government should decrease the condition grant,and increase the tax refund or categorical grant in transfer payment.展开更多
Accelerating the construction of modern fiscal and tax system helps not only free local governments from the shackle of the“competition for growth”development model,but also improve the governance capacity of local ...Accelerating the construction of modern fiscal and tax system helps not only free local governments from the shackle of the“competition for growth”development model,but also improve the governance capacity of local governments and realize the good governance of the country in the long term.Firstly,based on the typical fact of Chinese-style fiscal decentralization,this paper theoretically interprets the multiple channels and influencing mechanisms among vertical fiscal imbalance,transfer payment and local government governance.Secondly,it constructs a comprehensive index system to measure the governance capacity of local governments.The result shows that local government governance is relatively low in capacity and slow in improvement,and displays obvious regional heterogeneity.Then,the paper chooses structure and scale of transfer payment as mediator to construct the panel simultaneous equation model,and uses the three-stage least squares estimation(3SLS)for empirical investigation.The study finds that first,both the scale and structure of transfer payment may significantly affect local government governance,but the direction of the effects is opposite;second,the intensified vertical fiscal imbalance and the increase of transfer payment in scale can significantly inhibit local government governance,but the optimization of transfer payment in structure can significantly improve the governance;third,vertical fiscal imbalance not only directly inhibits the improvement of local government governance,but indirectly impedes it through the scale and structure of transfer payment.展开更多
In this paper,using 1054 counties data of 15 provinces in Midwestern China from 2000 to 2007,we analyze the impact of transfer payments on urban-rural income gap.By choosing Develop-the-west Strategy that is a quasi-n...In this paper,using 1054 counties data of 15 provinces in Midwestern China from 2000 to 2007,we analyze the impact of transfer payments on urban-rural income gap.By choosing Develop-the-west Strategy that is a quasi-natural experiment and using regression of discontinuity of location,the result shows that local government in western China pays more transfer payments than in the central region,however,the income gap between urban-rural residents in the western region increases by 20%.The widening effects are robust in different bandwidth situation such as distance or latitude and longitude.Meanwhile,the mechanism analyses find that urban residents benefit more than rural residents from transfer payments.Therefore,we believe that transfer payments should be more targeted to invest in rural areas,at the same time,the central government should rationalize the structure of transfer payments as soon as possible,and correct the urban bias and structure bias of local fiscal expenditure.展开更多
文摘The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂
文摘equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society. States should give full play to the role of taxation mechanisms to actively promote the use of transfer payments to the equalization of basic public services. In this paper, we focus on China＇ s current system of transfer payments problems and we should deepen mode of transfer payment system＇ s equalization of basic public services under the trend of design.
基金Supported by the National Natural Science Foundation of China(No.71403015)
文摘In this paper, a two-region endogenous growth model is adapted to analyse Western China's development,and regional divergence and convergence processes. Dynamic optimization is utilized to calculate the growth rate of the Chinese economy on the optimal growth path, and backward integration is utilized to simulate the evolvement of some key indicators, including relative GDP per capita of Western China to Eastern China, regional capital growth rate and regional GDP growth rate. The calibrations of this model after 1992 are conducted. The calibration results provide evidence about the speed of Western China's relative development, and also shed some light on the future regional convergence process under the Western Development Programme launched in 2000.
基金supported by the major project of China National Social Science Foundation No.15AZD022.
文摘After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-DEA method show that,the financial expenditure efficiency declined continuously from 1995.The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure.The theoretical and empirical studies indicate that,the tax refund is the most effective policy and the categorical grant is more efficient than condition grant.Because the categorical grant is the fairest policy,we suggest the central government should decrease the condition grant,and increase the tax refund or categorical grant in transfer payment.
基金Post-Funded Program of the National Social Science Fund of China“Study on Vertical Fiscal Imbalance and Reconstruction of Transfer Payment Incentive Mechanisms”(19FJB035).
文摘Accelerating the construction of modern fiscal and tax system helps not only free local governments from the shackle of the“competition for growth”development model,but also improve the governance capacity of local governments and realize the good governance of the country in the long term.Firstly,based on the typical fact of Chinese-style fiscal decentralization,this paper theoretically interprets the multiple channels and influencing mechanisms among vertical fiscal imbalance,transfer payment and local government governance.Secondly,it constructs a comprehensive index system to measure the governance capacity of local governments.The result shows that local government governance is relatively low in capacity and slow in improvement,and displays obvious regional heterogeneity.Then,the paper chooses structure and scale of transfer payment as mediator to construct the panel simultaneous equation model,and uses the three-stage least squares estimation(3SLS)for empirical investigation.The study finds that first,both the scale and structure of transfer payment may significantly affect local government governance,but the direction of the effects is opposite;second,the intensified vertical fiscal imbalance and the increase of transfer payment in scale can significantly inhibit local government governance,but the optimization of transfer payment in structure can significantly improve the governance;third,vertical fiscal imbalance not only directly inhibits the improvement of local government governance,but indirectly impedes it through the scale and structure of transfer payment.
文摘In this paper,using 1054 counties data of 15 provinces in Midwestern China from 2000 to 2007,we analyze the impact of transfer payments on urban-rural income gap.By choosing Develop-the-west Strategy that is a quasi-natural experiment and using regression of discontinuity of location,the result shows that local government in western China pays more transfer payments than in the central region,however,the income gap between urban-rural residents in the western region increases by 20%.The widening effects are robust in different bandwidth situation such as distance or latitude and longitude.Meanwhile,the mechanism analyses find that urban residents benefit more than rural residents from transfer payments.Therefore,we believe that transfer payments should be more targeted to invest in rural areas,at the same time,the central government should rationalize the structure of transfer payments as soon as possible,and correct the urban bias and structure bias of local fiscal expenditure.
